WJ²S Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WJ²S Consulting
Largest movements
- Receivables within one year +€7,813
up €7,813 (+14,675%), from €53 to €7,866
- Cash -€5,793
down €5,793 (-74.8%), from €7,742 to €1,948
mainly Receivables within one year (-€7,813) and Investment in fixed assets (net) (-€4,138)
- Tangible fixed assets -€1,141
down €1,141 (-12.7%), from €9,002 to €7,861
of which Furniture and vehicles: -€1,995
- Stocks and contracts +€769
up €769 (+63.2%), from €1,217 to €1,987
- Current portion of long-term debt -€1,890
no longer reported in 2025 (was €1,890)
- Profit (loss) carried forward +€1,594
no longer reported in 2025 (was -€1,594)
- Reserves +€1,030
new in 2025: €1,030
- Trade debts +€495
up €495 (+386%), from €128 to €624
- Tax, wage and social debts +€456
up €456 (+28.0%), from €1,627 to €2,083
- Gross operating margin +€2,190
up €2,190 (+24.7%), from €8,874 to €11,064
- Depreciation -€1,578
down €1,578 (-23.0%), from €6,857 to €5,279
- Other operating charges +€120
up €120 (+18.9%), from €632 to €752
- Financial charges +€118
up €118 (+56.4%), from €209 to €327
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,646 | €20,378 | +€1,731 | +9.3% |
| Fixed assets | 21/28 | €9,252 | €8,111 | -€1,141 | -12.3% |
| Tangible fixed assets | 22/27 | €9,002 | €7,861 | -€1,141 | -12.7% |
| Plant, machinery and equipment | 23 | €7,007 | €7,861 | +€854 | +12.2% |
| Furniture and vehicles | 24 | €1,995 | - | -€1,995 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €9,394 | €12,266 | +€2,873 | +30.6% |
| Stocks and contracts in progress | 3 | €1,217 | €1,987 | +€769 | +63.2% |
| Stocks | 30/36 | €1,217 | €1,987 | +€769 | +63.2% |
| Amounts receivable within one year | 40/41 | €53 | €7,866 | +€7,813 | +14,675% |
| Trade receivables | 40 | €53 | €7,866 | +€7,813 | +14,675% |
| Cash at bank and in hand | 54/58 | €7,742 | €1,948 | -€5,793 | -74.8% |
| Deferred charges and accrued income | 490/1 | €381 | €465 | +€84 | +21.9% |
| Total equity and liabilities | 10/49 | €18,646 | €20,378 | +€1,731 | +9.3% |
| Equity | 10/15 | €7,681 | €10,305 | +€2,624 | +34.2% |
| Contributions | 10/11 | €9,275 | €9,275 | = | 0.0% |
| Reserves | 13 | - | €1,030 | +€1,030 | |
| Distributable reserves | 133 | - | €1,030 | +€1,030 | |
| Profit (loss) carried forward | 14 | -€1,594 | - | +€1,594 | |
| Amounts payable | 17/49 | €10,965 | €10,073 | -€892 | -8.1% |
| Amounts payable within one year | 42/48 | €10,965 | €10,073 | -€892 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €1,890 | - | -€1,890 | |
| Trade debts | 44 | €128 | €624 | +€495 | +386% |
| Suppliers | 440/4 | €128 | €624 | +€495 | +386% |
| Taxes, remuneration and social security | 45 | €1,627 | €2,083 | +€456 | +28.0% |
| Taxes | 450/3 | €1,627 | €2,083 | +€456 | +28.0% |
| Other amounts payable | 47/48 | €7,320 | €7,366 | +€46 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,857 | €5,279 | -€1,578 | -23.0% |
| Other operating charges | 640/8 | €632 | €752 | +€120 | +18.9% |
| Gross operating margin | 9900 | €8,874 | €11,064 | +€2,190 | +24.7% |
| Operating profit (loss) | 9901 | €1,384 | €5,033 | +€3,649 | +264% |
| Financial charges | 65/66B | €209 | €327 | +€118 | +56.4% |
| Recurring financial charges | 65 | €209 | €327 | +€118 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €1,175 | €4,706 | +€3,531 | +301% |
| Income taxes | 67/77 | €2,162 | €2,082 | -€80 | -3.7% |
| Profit (loss) for the period | 9904 | -€987 | €2,624 | +€3,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€987 | €2,624 | +€3,611 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.